https://www.taxtmi.com/caselaws?id=74543 Imported tyres for scrapers were treated as original equipment for initial assembly, bringing them within the scope of the customs exemption. The later notification was regarded as clarificatory of the earlier exemption, so the benefit was not denied merely because the goods were not expressly named. Compliance with the prescribed conditions, including production of the DGTD certificate and execution of the required bond, supported entitlement to exemption. The impugned order was therefore set aside and customs exemption granted with consequential relief. en-us Fri, 26 Feb 1988 00:00:00 +0530 Thu, 09 Jun 2011 15:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74543 Imported tyres for scrapers were treated as original equipment for initial assembly, bringing them within the scope of the customs exemption. The later notification was regarded as clarificatory of the earlier exemption, so the benefit was not denied merely because the goods were not expressly named. Compliance with the prescribed conditions, including production of the DGTD certificate and execution of the required bond, supported entitlement to exemption. The impugned order was therefore set aside and customs exemption granted with consequential relief. Case-Laws Customs Fri, 26 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74543